Bhagavān Dattātreya continues:

Brahman is devoid of both puṇya and papa, as It is Pure. It is devoid of all dyads and triads such as attachment and detachment, and guṇa-s like sattva, rajas and tamas. It is has no attributes too. How can I worship such a formless Brahman, who is full of Bliss? It is not affected by cause and effect, but It is both cause and effect. It is devoid of any colour variations (In Trika Philosophy, Śiva is described as Prakāśa, the principle of Self-revelation. He is also described as Consciousness, by which everything else is made known). How can I (Avadhūta) worship It? I am not created (existing from the beginning) and I am not part of creation as I am omnipresent (every object created, undergoes modifications and ultimately dies, except Brahman). I am free from māyā and I am Self-illuminating. I am Saccidānanda (sat-cit-ānanda) and I am vast without any boundaries. When Brahman (or I) is Saccidānanda, obviously, It has no desires and attachments (desires and attachments are related to mind). Listen now! It is neither real nor unreal, neither dual nor non-dual, neither permanent nor impermanent; It has no beginning and no end (omnipresent). I (as Brahman) am neither superior nor inferior. I cannot be understood by ordinary knowledge (meaning higher spiritual knowledge is required) and I am beyond human perception. I am the fire, wherein all alluring actions are burnt (these actions unfold in the shield encircling Brahman, known as māyā). I am the fire of knowledge, in which all sins are annihilated (sins are committed due to ignorance). In this fire, all my conjectural attributes are burnt. I am neither with thought, nor without it (saguṇa and nirguṇa), I am neither with deception nor with clarity; I am neither pain nor pleasure; I am neither avarice nor lack of it; I am not affected by transmigration (saṁsāra). But I am ever Saccidānanda (eternal Bliss).

I am beyond guṇa-s (Guṇa can be interpreted as constituent qualities. There are three kinds of guṇa -s.  They are sattva, rajas and tamas.  Sattva guṇa means quality of purity and knowledge.  Rajo guṇa means activity and passion.  Tamo guṇa means inertia and ignorance.  Prakṛtī is the primordial, unmanifested, and the most subtle metaphysical principle that has the potentiality to manifest into an enormous empirical universe. In the process of creation, the universe remains in a potential state within prakṛtī, so long as the three guṇa-s remain undisturbed. When the equilibrium of the guṇa-s is disturbed, prakṛtī begins to unfold Her metaphysical categories causing the process of creation - Lalitā Sahasranāma 139). I never cause any pain or misery nor the opposites of them. I am beyond all dyads, and all such dyads dissolve unto me. I am beyond any reasoning (impossible to comprehend formless Brahman). How then can one describe me? (That is why, Upaniṣad-s say, neti neti – this is not Brahman) When I prevail in all the states of consciousness, where is the question of turya and turyātīta? (there is nothing except Brahman and everything else is delusion). I am always pure, sempiternal and I cannot be comprehended by intellect. I am the Ultimate, Absolute and Pure. How then can there be so many gods or so many worlds? (so many gods – gods like Brahmā, Viṣṇu and Śiva; so many worlds – heaven, hell, etc.) How can you say this is Brahman and that is not Brahman? Everything is Brahman. I am shapeless and formless; I am pure always (always here means beyond time or eternally). I am unattached, unbound; effects of māyā cannot work on me. But I am ever Saccidānanda (eternal Bliss).

Why are you crying? (There is no need for you to cry) You have transcended transmigration (after his disciple realized Brahman or attained the state of Avadhūta). You do not undergo changes (aging). You have no form (physical body is perishable and hence not taken into account). You have neither sensory organs nor mind. You have no desires or lust. You don’t have wealth (wealth is not yours). There is no duality at all. Only the mind creates duality (due to the effect of māyā). You do not have any attachment to anything or any person (state of detachment). There is no differentiation between you and I (student and teacher). Renounce everything and you will understand your simplicity (nature of Brahman is not complicated; hence it is simplicity). Shed your ego. You always exist in the state of Saccidānanda.

Chapter III of Avadhūta Gītā comprising 46 verses is concluded. There are totally eight chapters.